Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1266 - AT - Central ExciseCondonation of delay of 610 days in filing the appeal - Section 14 of Limitation Act, 1963 - delay occurred on the ground that the impugned order was challenged initially before the Hon'ble High Court though writ petition in the Civil Writ Petition No. 12919/2016 dated 29.06.2016 and the said writ petition has been withdrawn by the applicant on 06.04.2018 and thereafter on 15.05.2018, they filed an appeal before this Tribunal. Held that:- It is a fact to be taken on record that while approaching to the Hon'ble High Court, the Hon'ble High Court has entertained such writ petition and decided the issue in the case of M/s Ambika International [2016 (6) TMI 919 - PUNJAB AND HARYANA HIGH COURT] and granted the relief to the petitioner. Admittedly, the applicant approach to the Hon'ble High Court on 29.06.2016 relying on the decision of the Hon' ble High Court in the case of M/s Ambika International. In that circumstance, it cannot be said that the applicant was not under bonafide belief that they can seeking remedy before the Hon'ble High Court, therefore, benefit of the provision of Section 14 of the Limitation Act, 1963 is entitled to the applicant. The application for condonation of delay is allowed.
|